9911796707
TMI Blog2025 (3) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. 20322 of 2022, Service Tax Additional Evidence 20104 of 2024 IN Service Tax Appeal No. 20357 of 2022, Service Tax Additional Evidence 20087 of 2025 IN Service Tax Appeal No. 20504 of 2022 - FINAL ORDER Nos. 20163-20166 of 2025 X X X X Extracts X X X X X X X X Extracts X X X X ..... x, leviable on one time upfront amount (premium, salami, cost, price, development charge or by whatever name called) in respect of taxable service provided or agreed to be provided by a State Government industrial development corporation or undertaking to industrial units by way of grant of long term lease of thirty years or more of industrial plots, shall be levied or collected during the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m KINFRA. However, the Adjudication authority and Appellate Authority rejected the claim on the ground that there is no evidence to prove whether the KINFRA had availed the credit of service tax paid by appellants through KINFRA. Learned CA submits that the issue is squarely covered by the decision by this Tribunal in the matter of Metro light roofing Pvt Ltd. Reported in 2022(4) TMI 772 CESTAT, B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n authority to reconsider the issue on de-novo adjudication by verifying the documents produced by the appellants regarding non-availment of Cenvat credit by KINFRA against the service tax paid by the appellants. Appellants are directed to produce certificate regarding non availment of Cenvat credit by KINFRA from authorized Chartered Accountant of KINFRA and on verification of the same, adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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